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All Journal AFRE Accounting Financial Review Journal of Agribusiness and Community Empowerment (JACE) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Econetica Jurnal Abdimas Kartika Wijayakusuma Prosiding Konferensi Nasional PKM-CSR Eduvest - Journal of Universal Studies IIJSE Indonesian Journal of Auditing and Accounting
Cahyaningsih Cahyaningsih
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences Other

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The Effect of Profitability and Solvency on Stock Prices (Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2019-2023) Cahyaningsih, Cahyaningsih; Permana, Fadhil Ade; Rikumahu, Brady
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8181

Abstract

Stock price is a key indicator that reflects a company's performance and serves as an essential factor for investors in making investment decisions. This study aims to examine the partial and simultaneous influence of profitability ratios and solvency ratios on stock prices of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Profitability ratio related to investment are measured using Return on Equity (ROE), while solvency ratio is measured using Debt to Equity Ratio (DER). The population in this study consists of all property and real estate sector companies listed on the IDX during the 2019-2023 period. The sample includes 31 companies over a five-year period, selected using the purposive sampling method. The analysis method applied is panel data regression. The results of this study are expected to provide valuable insights for investors, companies, and academics in understanding the factors affecting stock prices in the property and real estate sector.
Pengaruh Audit Investigatif, Akuntansi Forensik, dan Sistem Pengendalian Internal dalam Mendeteksi Kecurangan Pengadaan Barang dan Jasa Cahyaningsih, Cahyaningsih; Putrie, Vitriany Syaurah; Farida, Ajeng Lutfhiatul
Indonesian Journal of Auditing and Accounting Vol 2 No 1 (2025): Januari 2025
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v2i1.97

Abstract

Perkembangan teknologi dan sumber daya manusia memengaruhi berbagai sektor, termasuk akuntansi, dengan dampak positif dan negatif. Meningkatnya persaingan mendorong praktik tidak profesional seperti kecurangan, termasuk penyuapan dan manipulasi dokumen. Penelitian ini menguji pengaruh audit investigatif, akuntansi forensik, dan sistem pengendalian internal dalam mendeteksi kecurangan pengadaan barang dan jasa di Perwakilan BPKP DKI Jakarta. Penelitian ini bersifat kuantitatif dengan data primer dari 46 responden auditor di BPKP DKI Jakarta, menggunakan kuesioner skala Likert. Hasil penelitian menunjukkan bahwa penerapan audit investigatif, akuntansi forensik, sistem pengendalian internal, dan deteksi kecurangan pengadaan barang dan jasa telah sangat efektif. Penelitian ini juga menemukan bahwa audit investigatif, akuntansi forensik, dan sistem pengendalian internal berpengaruh positif dalam mendeteksi kecurangan. Temuan ini mengindikasikan bahwa semakin efektif penerapan audit investigatif, akuntansi forensik, dan sistem pengendalian internal meningkatkan kemampuan auditor untuk mengidentifikasi dan mengungkap kecurangan dalam pengadaan barang dan jasa.
Co-Authors Abadi, M. Taufiq Alexander Purba Brady Rikumahu Farida, Ajeng Lutfhiatul Hery Widijanto Nuralifah, Dieni Maitsa Paramita, Vevi Titania Permana, Fadhil Ade Putrie, Vitriany Syaurah Rahmadiah, Deva Anggraeni Sholihati, Salsa Nabila Suprehatin Suprehatin Wiwin Aminah